{"id":28211,"date":"2023-12-07T04:59:44","date_gmt":"2023-12-07T04:59:44","guid":{"rendered":"https:\/\/masterskills.org\/blog\/phan-tich-gia-tri-phu-troi-overhead-value-analysis-ova-la-gi-phuong-phap.html"},"modified":"2023-12-22T21:35:23","modified_gmt":"2023-12-22T14:35:23","slug":"phan-tich-gia-tri-phu-troi-overhead-value-analysis-ova-la-gi-phuong-phap","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/phan-tich-gia-tri-phu-troi-overhead-value-analysis-ova-la-gi-phuong-phap.html","title":{"rendered":"Ph\u00e2n t\u00edch gi\u00e1 tr\u1ecb ph\u1ee5 tr\u1ed9i (Overhead Value Analysis – OVA) l\u00e0 g\u00ec? Ph\u01b0\u01a1ng ph\u00e1p"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda (Ngu\u1ed3n: coydavidson.com)<\/p>\n<\/div>\n<\/div>\n

Ph\u00e2n t\u00edch gi\u00e1 tr\u1ecb ph\u1ee5 tr\u1ed9i<\/font><\/h2>\n

Kh\u00e1i ni\u1ec7m<\/b><\/p>\n

Ph\u00e2n t\u00edch gi\u00e1 tr\u1ecb ph\u1ee5 tr\u1ed9i<\/b> trong ti\u1ebfng Anh l\u00e0 Overhead Value Analysis, <\/b>vi\u1ebft t\u1eaft l\u00e0\u00a0OVA<\/b>.<\/p>\n

Ph\u00e2n t\u00edch gi\u00e1 tr\u1ecb ph\u1ee5 tr\u1ed9i<\/b> l\u00e0 m\u1ed9t k\u0129 thu\u1eadt d\u00f9ng \u0111\u1ec3 t\u00ecm ki\u1ebfm c\u00e1c c\u01a1 h\u1ed9i nh\u1eb1m gi\u1ea3m thi\u1ec3u c\u00e1c chi ph\u00ed gi\u00e1n ti\u1ebfp. M\u00f4 h\u00ecnh t\u1eadp trung v\u00e0o c\u1eaft gi\u1ea3m v\u00e0 t\u1ed1i \u01b0u h\u00f3a c\u00e1c ho\u1ea1t \u0111\u1ed9ng v\u00e0 d\u1ecbch v\u1ee5 gi\u00e1n ti\u1ebfp trong c\u00e1c c\u00f4ng ty. OVA th\u1ef1c hi\u1ec7n c\u00e1c kh\u1ea3 n\u0103ng c\u1ea3i thi\u1ec7n r\u00f5 r\u00e0ng c\u0169ng nh\u01b0 so s\u00e1nh c\u00e1c chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng gi\u00e1n ti\u1ebfp v\u1edbi c\u00f4ng su\u1ea5t c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u01a1 b\u1ea3n.<\/p>\n

Ph\u00e2n t\u00edch gi\u00e1 tr\u1ecb ph\u1ee5 tr\u1ed9i c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 t\u00e1i t\u1ed5 ch\u1ee9c v\u00e0 tri\u1ec7t ti\u00eau c\u00e1c ho\u1ea1t \u0111\u1ed9ng gi\u00e1n ti\u1ebfp d\u01b0 th\u1eeba. Tuy nhi\u00ean, trong th\u1ef1c t\u1ebf nh\u00e0 qu\u1ea3n l\u00ed c\u00f2n d\u00f9ng n\u00f3 v\u1eeba nh\u01b0 m\u1ed9t bi\u1ec7n ph\u00e1p ph\u00f2ng ng\u1eeba v\u1eeba l\u00e0 bi\u1ec7n ph\u00e1p cu\u1ed1i c\u00f9ng. M\u1ee5c ti\u00eau c\u1ee7a h\u1ecd kh\u00f4ng ch\u1ec9 gi\u1edbi h\u1ea1n trong vi\u1ec7c gi\u1ea3m chi ph\u00ed, r\u1ea5t nhi\u1ec1u c\u00f4ng ty c\u00f2n mu\u1ed1n n\u00e2ng cao nh\u1eadn th\u1ee9c v\u1ec1 c\u00e1c nhu c\u1ea7u d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c kh\u00e1ch h\u00e0ng. <\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p s\u1eed d\u1ee5ng m\u00f4 h\u00ecnh OVA<\/font><\/h3>\n

M\u1ed9t ph\u00e2n t\u00edch gi\u00e1 tr\u1ecb ph\u1ee5 tr\u1ed9i bao g\u1ed3m s\u00e1u b\u01b0\u1edbc c\u01a1 b\u1ea3n: <\/p>\n

1. B\u01b0\u1edbc \u0111\u1ea7u ti\u00ean l\u00e0 t\u1ea1o l\u1eadp m\u1ed9t n\u1ec1n t\u1ea3ng bao g\u1ed3m vi\u1ec7c x\u00e1c \u0111\u1ecbnh c\u00f4ng su\u1ea5t c\u1ea7n \u0111\u1ea1t \u0111\u1ebfn, c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ea7n thi\u1ebft v\u00e0 \u0111\u00e1nh gi\u00e1 s\u1ea3n ph\u1ea9m cu\u1ed1i c\u00f9ng. <\/p>\n

2. B\u01b0\u1edbc th\u1ee9 hai l\u00e0 l\u00ean danh s\u00e1ch s\u1eafp x\u1ebfp theo th\u1ee9 t\u1ef1 c\u00e1c ho\u1ea1t \u0111\u1ed9ng v\u00e0 chi ph\u00ed. B\u01b0\u1edbc n\u00e0y bao g\u1ed3m \u01b0\u1edbc t\u00ednh chi ph\u00ed \u0111\u1ea7u v\u00e0o, c\u00e1c ngu\u1ed3n l\u1ef1c, c\u00e1c chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng v\u00e0 ph\u00e2n b\u1ed5 c\u00e1c chi ph\u00ed n\u00e0y v\u00e0o s\u1ea3n ph\u1ea9m, ch\u1ee7 y\u1ebfu \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 b\u1eb1ng t\u00ednh ph\u00ed d\u1ef1a tr\u00ean ho\u1ea1t \u0111\u1ed9ng. <\/p>\n

3. B\u01b0\u1edbc ba c\u1ea7n \u0111\u1ebfn \u0111\u00e1nh gi\u00e1 c\u1ee7a kh\u00e1ch h\u00e0ng v\u1ec1 s\u1ea3n ph\u1ea9m v\u00e0 d\u1ecbch v\u1ee5. Nh\u1eefng kh\u00eda c\u1ea1nh th\u00edch h\u1ee3p l\u00e0: t\u00ednh c\u1ea7n thi\u1ebft (c\u1ee5 th\u1ec3 l\u00e0: s\u1ef1 c\u1ea7n thi\u1ebft, s\u1ef1 mong mu\u1ed1n, ho\u1eb7c t\u00ednh ti\u1ec7n d\u1ee5ng), ch\u1ea5t l\u01b0\u1ee3ng, s\u1ed1 l\u01b0\u1ee3ng v\u00e0 chi ph\u00ed. Kh\u00e1ch h\u00e0ng s\u1ebd \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u \u0111\u01b0a ra \u0111\u00e1nh gi\u00e1 v\u1ec1 s\u1ea3n ph\u1ea9m hi\u1ec7n t\u1ea1i v\u00e0 ch\u1ec9 b\u00e1o c\u1ea3i ti\u1ebfn c\u1ea7n thi\u1ebft. C\u1ea3 hai h\u00ecnh th\u1ee9c ph\u1ecfng v\u1ea5n v\u00e0 b\u1ea3ng c\u00e2u h\u1ecfi \u0111\u1ec1u \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng khi l\u1ea5y \u0111\u00e1nh gi\u00e1 c\u1ee7a kh\u00e1ch h\u00e0ng. <\/p>\n

4. Trong b\u01b0\u1edbc b\u1ed1n, \u0111\u1ed9i OVA ph\u1ea3i x\u00e1c \u0111\u1ecbnh c\u00e1c c\u01a1 h\u1ed9i ti\u1ebft ki\u1ec7m chi ph\u00ed d\u1ef1a tr\u00ean vi\u1ec7c x\u00e1c \u0111\u1ecbnh nh\u1eefng c\u1ea3i ti\u1ebfn kh\u1ea3 thi. \u0110i\u1ec1u n\u00e0y th\u00fac \u0111\u1ea9y c\u00e1c c\u00f4ng ty \u0111\u01b0a ra c\u00e1c \u01b0u ti\u00ean cho s\u1ea3n ph\u1ea9m v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ea7n thi\u1ebft. <\/p>\n

5. B\u01b0\u1edbc n\u0103m l\u00e0 s\u1eafp x\u1ebfp \u01b0u ti\u00ean d\u1ef1a tr\u00ean b\u1ed1n y\u1ebfu t\u1ed1 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong \u0111\u00e1nh gi\u00e1 kh\u00e1ch h\u00e0ng:<\/p>\n

– T\u00ednh c\u1ea7n thi\u1ebft: gi\u00e1 tr\u1ecb c\u00f3 \u0111\u01b0\u1ee3c gia t\u0103ng hay kh\u00f4ng? <\/p>\n

– Ch\u1ea5t l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m c\u00f3 \u0111\u00e1p \u1ee9ng kh\u00f4ng? <\/p>\n

– S\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m c\u00f3 \u0111\u1ee7 kh\u00f4ng? <\/p>\n

– C\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c l\u00e0m v\u1edbi chi ph\u00ed h\u1ee3p l\u00ed h\u01a1n kh\u00f4ng? <\/p>\n

Vi\u1ec7c x\u00e1c \u0111\u1ecbnh v\u00e0 s\u1eafp \u0111\u1eb7t \u01b0u ti\u00ean c\u00e1c c\u01a1 h\u1ed9i c\u0169ng ch\u00ednh l\u00e0 tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi li\u1ec7u c\u00f3 n\u00ean c\u1eaft gi\u1ea3m, thay \u0111\u1ed5i, h\u1ee3p nh\u1ea5t, t\u1ef1 \u0111\u1ed9ng ho\u1eb7c thu\u00ea l\u00e0m b\u00ean ngo\u00e0i m\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng hay kh\u00f4ng. \u0110\u00e2y ch\u00ednh l\u00e0 m\u1ed9t qu\u00e1 tr\u00ecnh th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1edfi l\u00e3nh \u0111\u1ea1o c\u00f4ng ty k\u1ebft h\u1ee3p v\u1edbi c\u00e1c chuy\u00ean gia v\u00e0 nh\u00e0 qu\u1ea3n l\u00ed c\u1ee7a c\u00e1c ph\u00f2ng ban gi\u00e1n ti\u1ebfp. <\/p>\n

6. Gi\u1ed1ng nh\u01b0 m\u1ed9t d\u1ef1 \u00e1n, b\u01b0\u1edbc cu\u1ed1i c\u00f9ng l\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c thay \u0111\u1ed5i \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ea3o lu\u1eadn v\u00e0 quy\u1ebft \u0111\u1ecbnh \u1edf n\u0103m b\u01b0\u1edbc tr\u00ean. Nh\u1eefng y\u1ebfu t\u1ed1 t\u1ea1o n\u00ean th\u00e0nh c\u00f4ng c\u1ee7a m\u1ed9t d\u1ef1 \u00e1n OVA l\u00e0: <\/p>\n

– M\u1ee5c ti\u00eau c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh r\u00f5 r\u00e0ng.<\/p>\n

– C\u00f4ng ty c\u00f3 c\u1ea5u tr\u00fac t\u1ed5 ch\u1ee9c ph\u00f9 h\u1ee3p.<\/p>\n

– Ph\u1ea1m vi c\u1ee7a OVA \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh.<\/p>\n

– Kh\u00f4ng c\u00f3 c\u00e1c d\u1ef1 \u00e1n kh\u00e1c li\u00ean quan, ho\u1eb7c l\u00e0m gi\u00e1n \u0111o\u1ea1n OVA.<\/p>\n

– C\u00f3 s\u1ef1 \u1ee7ng h\u1ed9 \u0111\u1ea7y \u0111\u1ee7 trong to\u00e0n th\u1ec3 c\u00f4ng ty.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Nh\u1eefng m\u00f4 h\u00ecnh qu\u1ea3n tr\u1ecb kinh \u0111i\u1ec3n, NXB \u0110\u1ea1i h\u1ecdc Kinh t\u1ebf Qu\u1ed1c d\u00e2n)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Ph\u00e2n t\u00edch gi\u00e1 tr\u1ecb ph\u1ee5 tr\u1ed9i (ti\u1ebfng Anh: Overhead Value Analysis, vi\u1ebft t\u1eaft: OVA) l\u00e0 m\u1ed9t k\u0129 thu\u1eadt d\u00f9ng \u0111\u1ec3 t\u00ecm ki\u1ebfm c\u00e1c c\u01a1 h\u1ed9i nh\u1eb1m gi\u1ea3m thi\u1ec3u c\u00e1c chi ph\u00ed gi\u00e1n ti\u1ebfp. M\u00f4 h\u00ecnh t\u1eadp trung v\u00e0o c\u1eaft gi\u1ea3m v\u00e0 t\u1ed1i \u01b0u h\u00f3a c\u00e1c ho\u1ea1t \u0111\u1ed9ng v\u00e0 d\u1ecbch v\u1ee5 gi\u00e1n ti\u1ebfp trong c\u00e1c c\u00f4ng ty.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[416],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/28211"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=28211"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/28211\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=28211"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=28211"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=28211"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}